Courts: ITAT Mumbai
5,841 articlesIncome Tax

Income Tax
Claim of assessee cannot be rejected for not claiming by way of a valid return
Income Tax

Income Tax
Interest Income of CHS from Co-op Bank entitled for Section 80P (2)(d) deduction
Income Tax

Income Tax
Rent of Director residence allowable if also used for official work
Income Tax

Income Tax
Sales promotion expense on distribution of articles to doctors allowable
Income Tax

Income Tax
Section 54: Assessee cannot be treated ‘absolute owner’ of Jointly owned property
Income Tax

Income Tax
ITAT explains Law on taxation under DTAAs of transparent entities & Representative Assesseess
Income Tax

Income Tax
Section 54 deduction cannot be denied for claiming under Section 54F
Income Tax

Income Tax
Static vs. Ambulatory interpretation of DTAAs – Retrospective amendments to definition of royalty
Income Tax

Income Tax
TDR is a capital asset as inextricably linked with immovable property
Income Tax

Income Tax
Depreciation cannot be allowed on non-existing / Impaired asset
Income Tax

Income Tax
Adhoc disallowance of expenses not justified without pointing any defects
Income Tax

Income Tax
Appeal cannot be dismissed for Manual Filing during transition period: ITAT Mumbai
Income Tax

Income Tax
AO cannot disallow Section 35(2)(AB) deduction without application of Mind
Income Tax

Income Tax
